# ASC 250-980-05: Accounting Changes and Error Corrections — Regulated Operations — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/250/980/#05-overview-and-background)

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## ASC 250-980-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/250/980/#05-overview-and-background)

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##### [250-980-05-1](https://asc.understandingaccounting.org/asc/250/980/#250-980-05-1)

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This Subtopic provides guidance for accounting changes and error corrections for entities with regulated operations.